Journal ITPJ

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Book Section (Mini Book) Chapter 6
Storage and Warehousing Service
Book Section (Mini Book) Chapter 5
Transport of Goods by Vessel
Book Section (Mini Book) Chapter 4
Transport of Goods by Air
Book Section (Mini Book) Chapter 3
Transport of Goods by Rail
Book Section (Mini Book) Chapter 2
Transport of Goods by Courier
Book Section (Mini Book) Chapter 1
Transport of Goods by Road
Advance Rulings QUESTION : Appellant is in the business of promoting infrastructure development activities in the area of water supply, sought ruling as to 1. Whether the following activities of the applicant is taxable or exempt? n Sale of water n Sewage treatment charges n Consultancy Services such as Detailed Project Report (DPR), Project Management Consultancy (PMC) and any other infrastructure related consultancy to TCMC/GoTN n Incidental to main business activities: n Interest receivable on delayed payments n Disconnection Charges n Reconnection charges n Permanent disconnection charges n Cheque Bouncing charges RULING : 1. The applicant not being the class of persons specified in Notification No. 14/2017-Central Tax (Rate), dated 28-6-2017 as amended, they are not eligible for the said Notification as discussed in Para 10.2. 2. The activity of Sewage offtake and treatment extended to Tirupur Municipal Corporation as per the CA is exempt under SI.No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 for the reasons discussed in Para 11.3. 3. The Consultancy Services rendered by the applicant to Tiruppur City Municipal Corporation in respect of the Project- Construction Management and Supervision Consulting Service to assist Project ULBs--Tiruppur City Municipal Corporation exempt under SI.No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 for the reasons discussed in Para 11.4. 4. In respect of the activities incidental to main business activities, it is ruled as under : (i) Interest receivable on delayed payments being charges received for 'Agreeing to tolerate an act' classifiable under SAC 999794 is taxable @ 9% CGST and 9% SGST as per Sl.No. 35 of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 read with Sl.No. 35 of Notification No. II (2)/CTR/532(d-14)/2017 vide G.O. (Ms.) No. 72, dated 29-6-2017 as amended for the reasons discussed in Para 13.1(a). (ii) Cheque Bouncing Charges being charges received for 'Agreeing to tolerate an act' classifiable under SAC 999794 is taxable @ 9% CGST and 9% SGST as per Sl.No. 35 of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 read with Sl.No. 35 of Notification No. II (2)/CTR/532(d-14)/2017 vide G.O. (Ms.) No. 72, dated 29-6-2017 as amended for the reasons discussed in Para 13.1(b). (iii) New connection works executed as per CA for TCMC, the established asset is accounted as their assets are not taxable being self-service for the reasons discussed in para 13.1(c). (iv) Connection/Reconnection/Disconnection/Permanent Disco-nnection Charges are charges received for the services of 'Water Distribution Services' classifiable under SAC 9969 and is taxable @ 9% CGST and 9% SGST as per SI.No. 13 of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 read with SI.No. 13 of Notification No. II (2)/CTR/532(d-14)/2017 vide G.O. (Ms.) No. 72, dated 29-6-2017 as amended for the reasons discussed in Para 13.1 (d).
New Tirupur Area Development Corp. Ltd., In re (2021) 101 ITPJ (SG) 399 (AAR)
Advance Rulings QUESTION : Applicant is suppliers of LPG to domestic and industrial users, sought ruling as to 1. Whether sale of LPG, Collection of Take or Pay Charges for not lifting minimum assured quantity and rental charges for supplier gas system installed at the customer premises to store the LPG which is a condition precedent for supply of LPG be treated as composite supply under section 2(30) of GST Act, 2017? 2. Whether supply/sale of LPG be treated as principal supply for above mentioned transaction? RULING : 1 Sale of LPG, Collection of Take or Pay Charges for not lifting minimum assured quantity and rental charges for supplier gas system installed at the customer premises do not form a composite supply. 2. The question sought by the applicant does not fall under the provisions of section 97(2) of the CGST/KGST Act, 2017.
SHV Energy (P) Ltd., In re (2021) 101 ITPJ (SG) 404 (AAR)
Digest Section 19—Assessment—Exercise of erroneous jurisdiction—Non application of mind
Raaj Metals (India) v. Asstt. CCT (2021) 101 ITPJ (SG) 401 (Mad-HC) : 2021 TaxPub(VAT) 246 (Mad-HC)
Advance Rulings QUESTION : The Applicant is engaged in purchase and sale of fresh fruits-individually or mixtures of fruits in a bowl ready to eat, some packaging containing only fresh fruits and some with added dry fruits and nuts, sought ruling as to, What would be Appropriate HSN code applicable to supply of: (i) Fruit bowl containing only cut fresh fruits (individually or mixture of different fruits). (ii) Fruit bowl containing both cut fresh fruits and dry fruits and nuts. (b) GST tax rate applicable for each of the classified goods above? (c) Eligibility to input tax credit of GST paid on plant and machinery and expenses relating to the business in case the end product is classified as belonging to 0% tax rate under GST? RULING : 1. (i) Supply of sealed fruit bowl containing only cut fresh fruits without addition of any preservatives or additives which are sold under brand name is covered under Entry No. 59 of Schedule I of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017 Vide HSN 1106 and is liable to tax @ 2.5% under CGST Act and 2.5% under the SGST Act, 2017. (ii) The Fruit bowl containing both cut fresh fruits and dry fruits and nuts is taxable at rate applicable to the supply of dry fruits and nuts. (b) As already discussed, the tax rate applicable on dry fruits and nuts cannot be provided as the exact nature of the dry fruit or nut is not provided. 2. The applicant is eligible for input tax credit on the tax paid on the inward supplies of inputs and input services involved in the supply which is taxable
Juzi Fruits (P) Ltd., In re (2021) 101 ITPJ (SG) 390 (AAR)